The manuscript is a draft of a lettre en vers, starting with a poem numbering 34 lines, allegedly dedicated to the eldest sister of Frederick II, Wilhelmine of Prussia, Margravine of Brandenburg-Bayreuth. Voltaire reflects upon the recent death of one of the monarch’s siblings, praising her virtues, notably her diplomatic endeavours in negotiating peace across Europe. The author also mentions her interactions with Théodore Tronchin and urges his correspondent to attend to his health.

The manifestion discusses Great Britain’s relationship with America, declarations of war, international relations, and piracy.

The writer reports an encounter with a distressed woman who, despite her personal troubles, seeks the ambassador’s assistance to ease her situation. Her husband, a poet whose work has led to his banishment from Geneva, is the source of her woes, and she implores the ambassador to intervene on his behalf. The writer assures her that the ambassador, known for his benevolence, could likely assist by requesting a reduction in her husband’s banishment. The writer ends by expressing continued respect and attachment to the ambassador.

The writer rejects the foolish view that Roman tax collectors were useless or dishonourable, noting that even though Christ condemned them, He also chose one as an Evangelist. The author praises the generosity of the French fermiers généraux (tax officials), from whom he has received support for his small colony. He asks for their continued kindness, explaining that the settlers came under a royal promise of exemption from taxes and fees, though they now face unexpected charges for minor trade matters. He trusts that the officials and the Duke of Choiseul will act wisely for the kingdom’s good and hopes for lasting peace, as war would ruin his small Swiss canton. The writer also states that Newton and Locke are true teachers of mankind, unlike those who would start wars over distant lands. Finally, he reminds his correspondent — both a patriot and a man of letters—of Atticus, a learned Roman tax collector, and closes with respectful regards.

The letters mostly mention events at the French court from 14 October 1733 to 9 May 1734. Loosely inserted are 10 pages of a manuscript account of the death of Voltaire, in a different hand.